Articles | Nigerian Journal of Accounting Research

1

Research Article

CORPORATE STRUCTURE AND EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA

Ibrahim Ahmad Tijjani^*, Muhammad Liman Muhammad, Mohammed Tanko, Department of Accounting, Kaduna State University, Kaduna

This paper investigates the relationship between corporate structure and earnings management of listed oil and gas firms in Nigeria for the period 2006 to 2015. Data was obtained from a sample of seven firms out of the population of nine firms through their annual reports and accounts. Corporate structure as an independent variable was proxied by leverage, tangibility, firm size and firm age,...

Dec, 2016 pp. 108-124 224 views 782 downloads

2

Research Article DOI: 10.67203/njar.2016.r7elft0q

BANK LIQUIDITY AND PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abbas Usman^*, Shehu Usman Hassan, Zainab Dabo

There have been divergent views on the impact of corporate liquidity on profitability of firms and this was a stimulant to this study in order to find out the reality. The main objective of the paper is to examine the impact of liquidity on profitability of listed Deposit Money Banks in Nigeria for the period 2005 2014. The study used ex-post factor and correlational research designs. The ...

Jul, 2016 pp. 1-26 191 views 132 downloads

3

Research Article DOI: 10.67203/njar.2016.gq042vg7

REGULATORY STRUCTURE, PENSION REFORM AND RETIREES’ WELFARE UNDER THE CONTRIBUTORY PENSION SCHEME IN NIGERIA: A FACTOR ANALYSIS APPROACH

Saheed Zakaree S.^*, Lawal, O. I., Ahmed, Y. O

Social policy experts have long been divided about the optimal features of oldage security, and more recently about the strengths and weaknesses of various pension reforms as it affect the old workers. This paper examines the effects of pension reform and its regulatory structure on retirees’ welfare under the contributory pension scheme in Nigeria. Data were collected through structured ques...

Jun, 2016 pp. 210-223 176 views 101 downloads

4

Research Article

EFFECT OF SHARI'AH REVIEW AND FATAWA ON PRODUCT DEVELOPMENT OF NON INTEREST FINANCIAL INSTITUTIONS IN NIGERIA

Aisha Mahmoud HAMMAN^*

The objective of the study is to evaluate the effect of Shari'ah Review and Fatawa on product development of Islamic banks in Nigeria. The data is survey in nature while primary data was employed using questionnaires to collect data. Multiple regression was used as a tool of analysis. It was found that Shari'ah review significantly affects product development positively. This implies that the...

Dec, 2016 pp. 1-19 170 views 100 downloads

5

Research Article

BOARD CHARACTERISTICS, OWNERSHIP STRUCTURE AND FIRM VALUE OF LISTED PETROLEUM COMPANIES IN NIGERIA

Samaila Thompson^*, Ahmad Bello Dogarawa, Musa Inuwa Fodio

Corporate governance is increasingly becoming a topical issue in Nigeria especially given the number of events that led to reforms meant to strengthen sound firm practices in the country. The events which include growth and decline in the equity market, expansion in the number of shareholders and a variety of corporate scandals have continued to raise the concern of policy makers, investors, ...

Dec, 2016 pp. 58-107 169 views 112 downloads

6

Research Article DOI: 10.67203/njar.2016.yklyoxn8

FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE: DO AUDIT COMMITTEE CHARACTERISTICS MATTER?

Abubakar Bawa Wali^*

The role of audit committee (a sub-set of the larger board) in corporate governance and whether its presence affects financial reporting quality have attracted a lot of research and diverse opinions. This study investigated the relationship between financial reporting quality proxied by earnings management and Audit Committee characteristics of listed manufacturing firms in Nigeria. The ...

Jul, 2016 pp. 27-48 166 views 65 downloads

7

Research Article

DETERMINANTS OF ENTREPRENEURSHIP DEVELOPMENT IN ADAMAWA STATE

GEMU Aliyu Audu^*

This study addresses the promotion of entrepreneurship development in Nigeria (with specific emphasis on Adamawa State). Hence, the entrepreneur’s capacity development, business environment/ infrastructure, source of start-up (seed) capital, and skills development formed the core indices that were used to measure entrepreneurship development. The content analysis approach was adopted to analy...

Dec, 2013 pp. 1-15 164 views 84 downloads

8

Research Article

FIRM-SPECIFIC DETERMINANTS OF FINANCE LEASE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Musa-Mubi, Aliya^*, Mohammed Lawal

Leasing as a source of financing investments in tangible assets has made significant contribution to capital formation of firms in the Nigerian economy over the years. However, the lease finance industry in Nigeria as a whole, seeks growth in conformity with the levels obtainable in developed economies. In spite of theoretical expositions on capital structure which extensively acknowledged th...

Dec, 2016 pp. 20-43 161 views 96 downloads

9

Research Article

MONITORING CHARACTERISTICS AND EARNINGS QUALITY OF LISTED BUILDING MATERIALS FIRMS IN NIGERIA

Hussaini Bala^*, Murtala Abdullahi, Adamu Idris Adamu

The existing literature provides mix of results on the relationships between governance mechanisms and earnings quality. Hence, the nature of their relationships remains to be controversial. This paper is aimed at investigating the relationship between board characteristics and earnings quality of listed Building Materials Firms in Nigeria for the period of 2005 to 2012.The data was obtained f...

Dec, 2013 pp. 16-32 160 views 107 downloads

10

Research Article

RECAPITALISATION AND EARNINGS QUALITY OF NIGERIAN DEPOSIT MONEY BANKS

Abdulkadeer Babangida Njiddah^*, Ahmad Bello, Shehu Usman Hassan

The issue of earnings quality of Nigerian Deposit Money banks has been brought to the front burner in the wake of the special audit of the banks by the Apex regulatory body, Central Bank of Nigeria (CBN) and consequent bailout of many banks barely five years after the policy driven consolidation exercise. This study examines the impact of the banking consolidation on the earnings quality of N...

Dec, 2013 pp. 69-87 155 views 110 downloads